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2022 Colorado Code
Title 39 - Taxation
Article 12 - Redemption
§ 39-12-112. Allowance for Erroneous Assessments
Universal Citation: CO Code § 39-12-112 (2022)
The state treasurer shall allow each treasurer to take credit for the amount of state tax that may have been refunded to the taxpayer as double or erroneous assessments or refunded to the purchaser of a tax lien on real estate which lien was erroneously sold.
Source: L. 64: R&RE, p. 747, § 1. C.R.S. 1963: § 137-12-12. L. 85: Entire section amended, p. 1250, § 40, effective July 1.
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